> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.

# France's e-invoicing regulation timeline

> Key dates and milestones for Frances's e-invoicing and e-reporting requirements

<Card title="Invoicing compliance in France" size="20" icon="book-open-lines" href="/compliance/france" horizontal>
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## Timeline

Current and upcoming regulation for France.

<Update label="2025" tags={["B2B"]}>
  **Voluntary pilot phase**<br />
  Businesses can voluntarily participate in the pilot phase to test B2B e-invoicing systems before the mandatory rollout begins.
</Update>

<Update label="Now" tags={["B2G"]}>
  **E-invoicing and e-reporting systems enforced to date**<br />
  Existing systems enforced in France regarding e-invoicing, e-reporting and fiscalization.

  | System                  | Description                                                                                                                                             | Invopop Coverage |
  | ----------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------- |
  | [ChorusPro](#choruspro) | All suppliers invoicing French public entities must submit electronic invoices through ChorusPro, a mandatory service provided by the French government | Yes              |
  | [Peppol](#peppol)       | B2G e-invoicing through the Peppol network for businesses invoicing public authorities                                                                  | Yes              |

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    <Card title="ChorusPro France" icon="https://assets.invopop.com/apps/chroruspro/icon.svg" href="/apps/choruspro-france" horizontal>
      Get covered →
    </Card>

    <Card title="Peppol" icon="https://assets.invopop.com/apps/peppol/icon.svg" href="/apps/peppol" horizontal>
      Get covered →
    </Card>
  </Columns>
</Update>

<Update label="1 Sept 2026" tags={["B2B", "E-reporting"]}>
  **B2B e-invoicing and e-reporting for large and medium-sized companies**<br />
  All businesses must be able to receive e-invoices. Large and medium-sized companies (more than 250 employees and exceeding either €50 million in turnover or €43 million in balance sheet) must issue e-invoices. E-reporting of issued transactions (B2C sales and cross-border B2B) becomes mandatory for these companies.

  <Note>
    Non-established taxable persons are exempt from this e-reporting obligation until 1 September 2027.
  </Note>

  | System                                      | Description                                                                                                                                                              | Invopop Coverage                          |
  | ------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------- |
  | [PPF (Portail Public de Facturation)](#ppf) | The French PA system relies on the Peppol network infrastructure with additional French-specific requirements, creating a "five corner model" for e-invoicing compliance | Available — see [PA guide](/guides/fr-pa) |
</Update>

<Update label="1 Sept 2027" tags={["B2B", "E-reporting"]}>
  **B2B e-invoicing and e-reporting for all businesses**<br />
  All remaining businesses (small and micro-businesses) must issue e-invoices. E-reporting of issued transactions (B2C sales and cross-border B2B) becomes mandatory for all businesses.
</Update>

<Update label="1 Sept 2027" tags={["E-reporting"]}>
  **E-reporting of acquisitions for non-established taxable persons**<br />
  Non-established taxable persons must start e-reporting of acquisitions, regardless of the size of the business. This obligation is postponed from 1 September 2026 so that it applies to all non-established taxable persons on the same date.
</Update>